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A B C D E F H I J L M N O P R S T U V W Y Z

Abatement

Authorization, Const. art. VIII, 1-g
Exemption application, Rule 9.415
Property Redevelopment and Tax Abatement Act, Chap. 312, Tax Code
Registry, 312.005
Tax abatement for redevelopment, 11.28
Voluntary cleanup of contaminants, 312.211

Address

Change on appraisal records, 25.25
Collector's address and phone number, 31.01
Correction requested, 31.01
Delivery of notice to property owner, 1.07
Waiver of penalty and interest, 33.011

Affidavit

Evidence given to ARB, 41.66
Protest hearing, 41.45
Tax deferral, 33.06 and 33.065

Agents

Appearance before ARB, 41.66
Designating an agent, 1.111
Hearing postponement, 41.46
Model form for designation of agent, Rule 9.3044
Model form for residential property agent, Rule 9.3044
Notices to fiduciary, 1.11
Tax consultant, Texas Revised Civil Statutes, art. 8886

Agricultural (1-d) land

Application Action on application, 23.43 and Const. art. VIII, 1-d
Application form, Rule 9.402
Deadline for filing, 23.43
Penalty for late filing, 23.431
Appraisal, 23.41, Rule 9.4001 and Const. art. VIII, 1-d
Chief appraiser Action on application, 23.44
Notification of annual application, 23.43
Defined, 23.42 and Const. art. VIII, 1-d
Eligibility, 23.42
Florist items, 23.425
Listing in appraisal records, 25.011 and 25.02
Property lists, Rule 9.3012
Protest of determination of change in use, 41.41
Rollback tax for sale or change in use, 23.46 and Const. art. VIII, 1-d

Agricultural (1-d-1) land

Application Action on application, 23.57
Deadline, 23.54
Form, 23.54 and Rule 9.402
Penalty for late application, 23.541
Appraisal, 23.52, Rule 9.4001 and Const. art. VIII, 1-d-1
Capitalization rate, 23.53
Cemetery rollback, 23.55
Change of use determination, 23.55 and Rule 9.3049
Defined, 23.51
Ecological laboratories, 23.51
Eligibility City limits, 23.56
Listing in appraisal records, 25.011 and 25.02
Non-resident alien, 23.56
Property lists, Rule 9.3012
Protest of determination of change in use, 41.41
Religious property rollback, 23.55
Rollback tax for sale or change, 23.55
Timber conversion with agricultural value, 23.59
Waive right to agricultural value, 23.47 and 23.58
Wildlife management, 23.51 and 23.521

Agriculture and agricultural land

Agricultural advisory committee, 6.12
Agricultural (1-d) land, this index
Agricultural (1-d-1) land, this index
Appraisal Agricultural (1-d) land, 23.41 and Const. art. VIII, 1-d
Agricultural (1-d-1) land, 23.51 and Const. art. VIII, 1-d-1
Buffalo, cattalo and bison, exemption, 11.23
County agricultural land, Const. art. VII, 6a
County public school fund land, exempt property, 25.07
Farm products exemption Livestock, 11.16
Nursery products, 11.16
Implements of husbandry, exemption, 11.161 and Const. art. VIII, 19a
Public school grazing lands, taxation, 11.11 and Const. art. VI, 6a

Airports

Airport authorities, authorization, Const. art. IX, 12
Public access airport property, this index
Public transportation facility, possessory interests in, 25.07
Tax abatement, 312.204

Allocation, interstate

Aircraft, 21.05
General, 21.03
Guidelines, Rule 9.4033
Non-commercial aircraft, 21.055
Watercraft, 21.031

Animals

Buffalo, cattalo and bison, exemption, 11.23
Exemptions, this index
Exotic game, agricultural use, 23.51
Humane treatment, charitable organizations, 11.18
Livestock, exemption, 11.16 and Const. art. VIII, 19
Wildlife, preserving or conserving, 11.18
Wildlife management, 23.51

Annexation

Imposition of taxes on annexed property, 26.14
New property in truth-in-taxation, 26.012

Appraisal

Agricultural (1-d) land, 23.41 and Rule 9.4001
Agricultural (1-d-1) land, 23.51 and Rule 9.4001
Boats, outboard motors and trailers, 23.12, 23.124 and Rule 9.4035
Cards, Rule 9.3001
Cost approach to value, 23.011
Decreased value, 22.03 and Rule 9.3015
Ecological laboratory land, 23.51 and Rule 9.402
Government actions, 23.11, 23.21 and Gov't. Code, Chap. 2007
Heavy equipment dealers' inventory, 23.1231 and Rule 9.4035
Homeowners' organization property, 23.18
Homestead value limited, 23.23
Income approach to value, 23.012
Insurance company intangible property, 23.15
Inventory appraisal, 23.12
Market value, 1.04(7) and 23.01
Manufactured homes, 32.014
Manufactured homes retailers' inventory, 23.127 and Rule 9.4035
Mass appraisal, 23.01
Mineral interests, 23.17
Mineral interests under $500, 11.146
Motor vehicle inventory, 23.121 and Rule 9.4035
Omitted property, 25.21
Outboard motor dealers' inventory, 23.124 and Rule 9.4035
Periodic reappraisal, 25.18
Public access airport property, this index
Railroad rolling stock, 24.31
Ratio, 1.12
Reappraisal in natural disaster area, 23.02
Reappraisal of property, 25.18
Records inspection by owner, 25.195
Recreational, park and scenic land, this index
Rental property for low and/or moderate income housing, 23.21 and 23.22
Sales approach to value, 23.013
Savings and loan association intangible property, 23.16
Special appraisal lists, Rule 9.3012
Statewide appraisal prohibited, Const. art. VIII, 23
Three approaches to value, 23.0101
Timber land, this index
Uniform Standards of Professional Appraisal Practice, 23.01

Appraisal districts

Appraisal office, 6.05
Appraisal review board Affidavit for protest hearing, 41.66 and Rule 9.802
Appointment, 6.41 and 6.412
Approval of records, 25.24 and 41.12
Assistance of Comptroller, 5.041 and 41.65
Attorneys, representation, 6.43
Authorization, Const. art. VIII, 18
Auxiliary members, 6.411 (repealed)
Challenge hearings Challenge by taxing unit, 41.03
Determination of challenge, 41.07
Hearing on challenge, 41.04
Notice of challenge hearing, 41.06
Petition of challenge, 41.04
Compensation, 6.42
Compliance with deadlines, 43.04
Comptroller
Assistance, 41.65
Manual, 5.041
Prohibited advice for protest, 5.041
Training, 5.041
Conflict of interest, 41.69 and Chap. 171, Local Gov't. Code
Contracts with appraisal district, 6.412
Correction of appraisal roll Clerical errors, 25.25
Following judicial review, 42.41
Inaccuracies, 25.25
Joint motion, 25.25
Multiple appraisals, 25.25
Non-existent property, 25.25
One-third over appraisal, 25.25
Correction of clerical errors during review, 41.09
Correction of records on recommendation of chief appraiser, 41.10
Creation of appraisal roll for appraisal district, 25.24
Creation of board, 6.41
Eligibility, 6.41 and 6.412
Employees, 6.43
Ex parte communications, 6.41 and 41.66(f)
Hearing procedures Conduct of hearings, 41.66
Consolidated hearings, 41.45
Evidence at hearings, 41.67
Hearing times, 41.71
Record of proceeding, 41.68 and Rule 9.803
Rescheduled hearings, 41.45
Inspection of tax records, 41.64
Joint motion, 25.25
Judicial review, this index
Manual by Comptroller, 5.041
Notice to property owner of change in records, 41.11
Number of members, 6.41
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Order for corrections, 41.02
Organization, 6.41
Overlapping properties, 6.025
Panels, 41.45
Penalty for ex parte communications, 6.41
Protest hearings Authorization, Const. art. VIII, 23
Determination of protest, 41.47
Failure to give notice, 41.411
Hearing on protest, 41.45
Inequality of appraisal, 41.43
Issues of protest, 41.41
Notice of certain matters before hearing, 41.461
Notice of hearing, 41.46
Notice of hearing procedures, 41.66
Notice of protest, 41.44 and Rule 9.801
Organization into hearings panels, 41.45
Rehearing, 41.45
Situs, 41.42
Times, 41.71
Waive right to hearing notice, 41.46
Public notice of protest and appeal procedures, 41.70 and Rule 9.3064
Receipt of appraisal records, 25.22
Record requirements, Rule 9.803
Relatives, agents or appraisers, 6.412
Removal, 6.41
Review of records, 41.12
Subpoena Compensation for witnesses, 41.63
Service and enforcement, 41.62
Standard for issuance, 41.61
Terms of office, 6.41
Taxing unit employees, 6.41 and 6.412
Training by Comptroller, 5.041
Board of directors Appointment of appraisal review board, 6.41 and 6.412
Appointment of board members, 6.03, 6.031 and 6.037
Appointment of chief appraiser, 6.05
Audits, 6.063
Budget amendments, 6.06
Budget surplus, 6.06
Budgeting, 6.06
Collection of taxes Authority, 6.24 and 6.26
Split payment option, 31.03
Compensation, 6.04
Competitive bidding requirement, 6.11
Conflict of interest, Chap. 171, Local Gov't. Code
Conservation and reclamation districts, 6.037
Contracts for appraisal services, 25.01
Contracts with board members barred, 6.036
County tax assessor as non-voting director, 6.03 and 6.034
Delinquent taxes, 6.035
Designation of depository, 6.09
Eligibility, 6.03
Employment of relatives, 6.035 and 6.05
Establishment of appraisal office, 6.05
Financing, changing method or allocation, 6.061
Nomination for board, 6.03
Noncompliance by appraisal district, 5.102
Notice of appraised value, 25.19
Number of directors, 6.03 and 6.031
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Organization, 6.04
Ownership of real property, 6.051
Public hearing on budget, 6.06
Public notice on budget, 6.062 and Rule 9.3048
Public comment and access, 6.04
Quorum, 6.04
Reappraisal, 25.18
Recall of director, 6.032
Reimbursement of expenses, 6.04
Staggered terms, 6.032 and 6.034
Taxpayer liaison officer, 6.052
Terms of office, 6.03 and 6.032
Vacancies, 6.03
Veto of board actions, 6.10
Worker's compensation insurance, Const. art. III, 60
Boundaries Appraisal districts, 6.02
Branch offices, 6.05
Overlapping taxing units, 6.025
Taxing units, 6.07
Competitive bidding, 6.11
Consolidation of assessment and collection by election, 6.26
Creation, 6.01
Depository, 6.09
Duty to appraise property, 6.01
Employees Appraisal review board, assistance, 6.43
Delegation by chief appraiser, 6.05
Employment, 6.05
Nepotism, 6.05
Professional registration, art. 8885, V.A.C.S.
Training, 5.04
Fiscal year, 6.06
Methods, standards and procedures, 5.102
Payment of appraisal district costs, 6.06
Records and materials to Comptroller, 5.16 and Rule 9.3062
Single appraisal of property, Const. art. VIII, 18

Appraisal records

Agricultural land, market value of, 25.02 and Rule 9.3012
Alphabetical index of property owners, Rule 9.3009
Appraisal cards, Rule 9.3001
Boat, outboard motor and trailer inventory, 23.12, 23.124, 23.125 and Rule 9.4035
Boundaries, property overlapping, 6.025 and 25.17
Condominiums, 25.09
Correction following judicial review, 42.41
Corrections suggested to ARB in writing, 41.10
Exemptions Absolute exemption lists, Rule 9.3011
Loss during tax year, 25.16
Partial exemption lists, Rule 9.3010
Form and content, 25.02 and Rule 9.3004
Improvements, 25.08
Inspection by appraisal review board, 41.64
Inspection by assessor, 25.20
Inspection by Comptroller, 5.16
Inspection by property owner, 25.195
Life estates, 25.05
Motor vehicle inventory, 23.12 and Rule 9.4035
Overlapping property with more than one appraisal district, 6.025
Possessory interests, 25.06
Preparation, 25.01
Property identification system, Rule 9.3014
Records retention, 6.13
Report of decreased value, 22.03 and Rule 9.3015
Separate estates or interests, 25.04
Special appraisal records, 25.011
Single appraisal of property, Const. art. VIII, 18
Standing timber, 25.10
Submission of records to appraisal review board, 25.22
Supplemental appraisal records, 25.23
Tax maps, Rule 9.3002
Undivided interests, 25.11 and Rule 9.3042
Uniform tax records system, Rule 9.3003

Appraisal review board

Appraisal districts, this index

Appraisal roll

Addition of supplemental appraisal records, 25.23
Alphabetical list of property owners, Rule 9.3009
Correction of roll Clerical errors, 25.25
Following judicial review, 42.41
Multiple appraisals, 25.25
Nonexistent property, 25.25
One-third over appraisal, 25.25
Substantial errors, 25.25
Creation of roll for appraisal district, 25.24
Creation of roll for taxing unit, 26.01
Electronic records, 1.10
New taxing units, 26.12
Submission to Comptroller, Rule 9.3062
Tax roll, 26.09

Appraised value

Appraisal, this index

Arbitration

Appeal through binding arbitration
Arbitrators, 41A.06 and 41.A.07 and Rule 9.804
Award and Fees, 41A.09 and Rule 9.804
Property owner deposit, 41A.03 and Rule 9.804
Request, 41A.03-41A.05
Right to arbitration, 41A.01 and 41A.02
District court, 42.225

Archaeological sites

Exemptions, this index

Art galleries

Exemptions, this index

Assessed value

Defined, 1.04

Assessment

Consolidation of assessment and collection, 6.26
Contracts, 6.24

Assessment ratios

Calculation of tax, 26.09
Prohibition, 26.02

Assessor

Agricultural lands Penalty for late application, 23.431 and 23.531 As chief appraiser, 6.05
Assessor or collector for taxing units, 6.22
Calculation of tax Calculation of tax, 26.09
Residence homestead exemption, disregarding, 11.13
Compensation for collecting, 6.27
Corrections Following judicial review, 42.41 - 42.43
To tax roll, 26.15
County assessor-collector, 6.21 and Const. art. VIII, 14, 16 and 16a
County assessor-collector as non-voting director, 6.03
Defined, 1.04
Duties, 6.23
Inspection of appraisal records, 25.20
Notifying taxing unit of postponed delinquency date, 31.04
Professional registration, art. 8885, V.A.C.S.
Public access airport property Penalty for violating deed restriction, 23.97
Rollback tax, 23.96
Recreational, park and scenic land Penalty for violating deed restriction, 23.87
Rollback tax, 23.86
Submission of appraisal roll to taxing unit, 26.04
Tax bills Corrected bills following judicial review, 42.42
Preparation and delivery, 31.01
Timberland Penalty for late application, 23.751

Attorneys

Appraisal review board, representation, 6.43
Contracts for assessment, 6.24
Contracts for delinquent tax collections, 6.30
Judicial review, this index
Penalty for delinquent tax collections, 33.07, 33.08

Auditor

Approval of refund application, 31.11

Audits

Financial for appraisal districts, 6.063
Performance audit, 5.12 and Rule
9.201
School district taxable property values, Rule 9.5071

Automobiles

Exemptions, this index
Special inventory forms, 23.121, 23.122 and Rule 9.4035
Leased for personal use, 11.252

Bailment

Rendition, this index

Biomedical research corporations

Exemptions, this index

Board of Tax Professional Examiners

Comptroller's role, 5.04
Creation and authority, art. 8885, V.A.C.S.

Boats

Appraisal, this index
Inventory, this index

Bonds

Appeals, 42.28
Collectors, 6.28 and 6.29
Judgments, 42.28
Seizure of personal property, 33.24

Boundaries

Appraisal district, 6.02
Notice, 6.025
Overlapping, listing, 6.025 and 25.17
Taxing unit, 6.02 and 6.07

Budget

Appraisal districts, board of directors, this index

Capitalization rate

Agricultural (1-d-1) appraisal, 23.53
Income approach to value, 23.012
Timber appraisal, 23.74

Cemeteries

Exemptions, this index

Certificate

Tax certificate, this index

Certified mail

Denial of exemption, 1.07
Denial of special appraisal, 1.07
Determination of taxing unit challenge to review board, 41.07
Determination of taxpayer protest to review board, 41.47

Challenges by taxing units

Appraisal review board, this index
Judicial review, this index

Charitable organizations

Exemptions, this index.

Chief appraiser

Agricultural (1-d) land Action on application, 23.43
Appraisal method, 23.42 and Rule 9.4001
Confidentiality of application, 23.45
Late application penalty, 23.431
Notification of annual application, 23.43
Special appraisal records, 25.011
Agricultural (1-d-1) land Action on application, 23.57
Appraisal for prior years, 23.54
Appraisal method, 23.52 and Rule 9.4001
Determination of change of use, 41.02 and 41.08
Late application penalty, 23.541
Special appraisal records, 25.011
Appearance at protest hearing, 41.45
Appointment, 6.05
Appointment of appraisal district board, 6.03 Changes in board membership or selection, 6.031
Recall of board member, 6.033
Staggered terms for board members, 6.032
Appraisal district budget, 6.06 Changes in method of financing district, 6.061 Appraisal records Form and content, 25.02 and Rule 9.3001 - 9.3004
Preparation, 25.01
Special appraisal records, 25.011
Appraisal roll for new taxing units, 26.12
Assessor as chief appraiser, 6.05
Boundaries, property overlapping, 25.17
Budget preparation, 6.06
Certification of appraisal roll to taxing unit, 26.01
Certification to appraisal review board, 25.22
Clerical error correction, 25.25
Compensation, 6.05
Compliance with deadlines, 43.04
Comptroller of Public Accounts, certification of county appraisal roll, 26.01 and Rule 9.3062
Condominiums, 25.09
Contracts with chief appraiser's relatives, 6.035
Correction of records Clerical error, 25.25
Following judicial review, 42.41
Order of appraisal review board, 41.02 and 41.08
Recommendation to appraisal review board, 41.10
Delinquent taxes, 6.035
Delivery of notice of appraised value, 25.19
Exemptions Absolute exemption list, Rule 9.3011
Action on exemption applications, 11.45
Late application for residence homestead exemption, 11.431
Loss of exemption during year, listing, 25.16
Mail survey of residence homesteads, 11.47
Notice of exemption application requirements, Rule 9.3034
Notice of modification or denial of exemption, 11.45
Partial exemption list, 11.46 and Rule 9.3010
Receipt of applications, 11.43
Requiring new application, 11.43
Improvements, application for separate taxation, 25.08
Inspection of property on report of decreased value, 22.03
Inspection of tangible personal property, 22.07
Inventory, procedures for appraisal, 23.12
Judicial review, this index
Mineral interests, 25.12
Multiple appraisal correction, 25.25
Nepotism, 6.05
Notice of intent to appeal, appraisal records, 42.06
Notice of overlapping taxing units, 6.025
Notice of protest hearing, 41.46
Notice to taxing units of appraised value, 25.20
Omitted property, 25.21
Overlapping properties in more than one appraisal district, 6.025
Ownership correction, 25.25
Periodic reappraisal, 25.18
Professional registration, art. 8885, V.A.C.S.
Public access airport property Action on applications, 23.95
Appraisal, 23.93 and Rule 9.4010
Penalty for violation of deed restriction, 23.97
Publicizing tax deferral option, 33.06
Railroad rolling stock Appraisal, 24.31
Rendition, 24.32 and 24.33
Report of leased rolling stock forwarded, 24.33
Recreational, park and scenic land Action on applications, 23.85
Appraisal, 23.83 and Rule 9.4009
Penalty for violation of deed restriction, 23.87
Relatives, employment of, 6.05
Rendition Extending filing deadline, 22.23
Publicizing requirements, 22.21
Requiring report of bailee or lessee, 22.04
Report of school district tax limitation, 11.26
Standing timber, 25.10
Submission of records to appraisal review board, 25.22
Substantial error correction, 25.25
Supplemental appraisal records, 25.23
Tax deferral affidavit, 33.06 and Rule 9.3041
Timberland Action on application, 23.79
Appraisal method, 23.72 and Rule 9.4011
Determination of change of use, 23.76
Late application penalty, 23.751
Notification of application, 23.75
Undivided interests, 25.11

Churches

Exemptions, this index

Cities, towns and villages

Authority to levy tax, Const. art. XI, 4 - 6
Taxing units, this index

Clerical error

Definitions, 1.04

Collections

Consolidation by election, 6.26
Delinquent tax collections, this index
Tax collections, this index

Collectors

Address and phone number on tax bill, 31.01
Acceptance of tax payment, 31.06
Bonds, 6.29
Collector for taxing units, 6.22
Compensation for collecting, 6.27
Contracts, 6.24
Credit Cards, 31.06
Defined, 1.04
Delinquent tax roll, 33.03
Duplicate payments, 31.111
Duties, 6.23
Eligibility for public office, Const. art. III, 20
Escrow accounts, 31.072
Installment payments, Delinquent taxes, 33.02
Disabled taxpayers, 31.031
Over-65 taxpayers, 31.031
Residences in disaster, 31.032
Late granting of residence homestead exemption, 11.431
Notice of delinquency, 33.04
Notice of penalty for delinquent tax collection, 33.07, 33.08
Partial payment option, 31.07
Professional registration, art. 8885, V.A.C.S.
Recording tax lien on manufactured housing, 32.015
Refunds, 31.11
Seizure of personal property, 33.21
Tax certificate, 31.08
Tax collections, report to taxing unit, 31.10
Tax receipt, 32.06 and Rule 9.1001

Community housing development

Exemption, 11.182
Foreclosed property, 34.015
Late application for exemption, 11.436

Community service clubs

Exemptions, this index

Comptroller of Public Accounts

Abatement registry, 312.005
Agricultural (1-d) land Application forms, 23.43 and Rule 9.402
Valuation methods, 23.41 and Rule 9.4001
Agricultural (1-d-1) land Application forms, 23.54 and Rule 9.402
Valuation methods, 23.52 and Rule 9.4001
Annual report from appraisal districts, 5.03
Annual report on property taxes, 5.09
Appraisal manuals, 5.05
Appraisal records, 5.16, 25.011, 25.02 and Rule 9.3004
Appraisal review board manual, 5.041
Appraisal review board training, 5.041
Assistance to appraisal districts, 5.08
Assistance to appraisal review boards, 5.08 and 41.65
Confidential information, 22.27
Education of appraisers, 5.04
Exemption application forms, 11.43 and Rule 9.415
Explanation of taxpayer remedies, 5.06
Hearing examiner's powers, Rule 9.109
Inspection of records, 5.16
Interstate allocation Personal property, 21.03 and Rule 9.4033
Vessels, 21.031 and Rule 9.4033
Judicial review, this index
Methods, standards and procedures review, Chap. 403, Gov't. Code
Minimum standards for appraisal districts, 5.03 and Rule 9.3001 - 9.3004 and 9.3009 - 9.3014
Model forms, 5.07
Notice of exemption application requirements, 11.44 and Rule 9.3034
Notice of protest form, 41.44 and Rule 9.801
Performance audit of appraisal district, 5.12 and Rule 9.201
Permanent university fund land Notice of appraised value, 11.11
Protest and appeal, 11.11
Petition for collection of delinquent taxes, 33.43 and Rule 9.5151
Professional and technical assistance, 5.08
Property descriptions, minimum standards, 25.03 and Rule 9.3014
Property value study Appraisal roll certification, Rule 9.3062
Conduct, Rule 9.101
Grace period with review, 5.102
Performance audit procedures, 5.12, 5.13 and Rule 9.201
Protesting preliminary findings, Rule 9.109
Ratio studies, 5.10
School district audit of taxable findings, Rule 9.5071
School district study of taxable values, Govt. Code 403.302
Technical advisory committee, 5.101
Public access airport property Application forms, 23.94 and Rule 9.402
Appraisal methods, 23.93 and Rule 9.4010
Railroad rolling stock Certification of apportioned value, 24.38
Certification of market value to board, 24.36
Intrastate apportionment, 24.37
Property information report forms, 24.32
Ratio studies, 5.10 and Rule 9.101
Recreational, park and scenic land Application forms, 23.84 and Rule 9.402
Appraisal methods, 23.83 and Rule 9.4009
Rendition Adoption of rendition forms, 22.24 and Rule 9.3031
Publicizing rendition requirements, 22.21
Rules, enforcement by taxing unit, 43.01
Rules manual, 5.05
Sales information submission, 5.07
School district property value study, Chap. 403, Gov't. Code and Rule 9.101 and 9.109
State refunds of sales and franchise taxes, 111.301
Summary of county appraisal roll, 26.01 and Rule 9.3062
Technical advisory committee, 5.101
Timberland Application forms, 23.75 and Rule 9.402
Appraisal methods, 23.73 and Rule 9.4011
Uniform record system, 5.07 and Rule 9.3003

Confidential information

Agricultural (1-d) land application, 23.45
Exemption application items, 11.48
Family violence shelter address, 25.026
Generally, 22.27
Home addresses, certain persons, 25.025
Inspection of tax records by appraisal review board, 41.64
Open records, Chap. 552, Gov't. Code
School district taxable value study, Chap. 403, Gov't. Code
Sexual assault program shelter address, 25.026

Conflict of interest

Appraisal review board, 6.413 and 41.69
Contracts with CAD, 6.036
Nepotism, 6.05
Public officials, Chap. 171, Local Gov't. Code

Congress of parents and teachers

Exemptions, this index

Conservation and reclamation districts

Appraisal district director selection, 6.037
Authorization, Const. art. XVI, 59

Consolidation

Consolidation of government functions, Const. art. III, 64
Effective tax rate, 26.04
Imposition of taxes, 26.13
Interlocal contracts, 6.24

Consultants

Agents, this index

Contracts

Appraisal office, 6.05
Appraisal services, 25.01
Assessment and collection contracts, 6.24
Comptroller's consultant contracts, 5.03
Delinquent tax collection contracts, 6.30
With ARB members, 6.413
With appraisal district board members, 6.036
With chief appraiser's relatives, 6.05

Cooperative housing

Separate taxation of interest, 23.19 and Rule 9.3052

Corrections

Appraisal roll, 25.25
Following judicial review, 42.42
Tax roll, 26.15

Cost approach to value

Appraisal, this index

Counties

County grazing land, taxation, Const. art. VII, 6a
County permanent school fund, tax payments, Const. art. VII, 6b
Dallas County bonds for roads and turnpikes, Const. art. III, 52e
Effective tax rate, 26.04
Railroad rolling stock, 24.39
Residence homestead exemption, 11.13
Rollback tax rate, 26.04
Taxation Authority, Const. art. VIII, 1-a
Exemption of residence homestead, Const. art. VIII, 1-b
Farm to market road tax, Const. art. VIII, 1-a
Flood control tax, Const. art. VIII, 1-a
Limitation, Const. art. VIII, 9
Maintenance of public roads, Const. art. VIII, 9
Permanent university fund, 11.11 and Const. art. VII, 16A
Public school grazing land, 11.11 and Const. art. VII, 6a
Road and bridge tax, Const. art. III, 52d
Seawalls and breakwaters, Const. art. XI, 7

County assessor-collector

Addition of tax amounts to appraisal roll, 26.09
Bonds, 6.28
Citation, joining county in tax suit, 33.45
Compensation for assessing and collecting, 6.27
Contracts for assessing and collecting, 6.24
Creation of office, Const. art. VIII, 14
Defined, 6.21
Const. art. VIII, 14 - 16a
Duties, 6.23
Const. art. VIII, 14
Election for consolidating assessing and collecting, 6.26
Professional registration, art. 8885, V.A.C.S.
Railroad rolling stock, addition to tax roll, 24.39
Tax bill for permanent university fund land, 31.01

County attorney

Appraisal review board, representation, 6.43
Delinquent tax collection, 6.30
Enforcement of deed restriction, 23.82 and 23.92
Enforcement of subpoena, 41.62
Penalty for failure to file special inventory forms, 23.122 and 23.125

County education districts

Schools and school districts, this index

Criminal justice

Effective tax rate for state mandate, 26.044

Court action

Judicial review, this index

Debt

Defined, for effective tax rate, 26.012 and 26.04
Prohibition on release of debt, Const. art. III, 55
Publication of debt schedule, 26.04
Restriction on use of debt tax revenue, 26.05

Delinquency date

Postponement, 31.04
Tax payments Conditional payments, 31.071
Date of payment, 31.06
Generally, 31.02
Installment payments, 31.031 and 31.032
Partial payments, 31.07
Payment under protest pending judicial review, 42.08

Delinquent tax collections

Abandoned property, 33.91 - 33.95
Affirmative defenses, 42.09
Attorneys, 6.30
Confidential information, 22.27
County education district, 33.09
Deferral of homestead taxes for elderly person, 33.06
Deferral of home taxes with increased value, 33.065
Delinquent tax roll, 33.03 and Rule 9.3008
Delinquent tax statements, Rule 9.3038
Exclusivity of remedies, 42.09
Installment payment, 33.02
Lien of assessment, Const. art. VIII, 15
Liens, this index
Limitation on collection Installment payment of taxes, 33.02
Limitation period, 33.05
Notice of delinquency, 33.04
Penalties and interest Accrual after judgment, 33.55
Amount, 33.01
Waiver, 33.011
Penalty for delinquent tax collections, 33.07, 33.08
Redemption Distribution of redemption proceeds, 34.23
Evidence of title, 34.22
Right of redemption, 34.21 and Const. art. VIII, 13
Seizure of personal property Authority, 33.21
Const. art. VIII, 15
Bond for payment of taxes, 33.24
Injunctive relief, 33.41
Notice of tax sale, 33.25
Personal property defined, 33.21
Tax warrant, 33.23
Suit to collect delinquent tax Affirmative defenses, 42.09
Answer, 33.45
Costs included in suit, 33.48
General, 33.41
Joinder of taxing units, 33.44
Liability of taxing unit for costs, 33.49
Limitation of action Taxes subject to limitation, 33.05
Title at tax sale, 33.54
Market value of property, 33.50
Order of sale, 33.53
Partition of real property, 33.46
Petition, 33.43 and Rule 9.5151
Possession of property, 33.51
Taxes included in suit, 33.42 and 33.52
Tax roll as evidence, 33.47
Vacate judgment, 33.56
Tax certificate, 31.08 and Rule 9.3040
Tax sales Alternate manner of sale, 253.010, Local Gov't Code
Challenge validity, 34.08
Charitable organization, 34.015
Claims for excess proceeds, 34.04
Deed following sale, 34.01
Disposition of excess proceeds, 34.03
Distribution of proceeds, 34.02
Division of property, 34.01
Resale by taxing unit Agreement with municipality, 34.051
Distribution of proceeds, 34.06
Low income housing, 34.015
Procedure, 34.05
Urban development, 34.051
Subrogation of purchaser, 34.07
Sufficiency of bid, 34.01

Delivery

Delivery by a property owner or taxpayer, 1.08
Delivery of notice to fiduciary, 1.11
Delivery of notice to property owner, 1.07

Department of Housing and Community Affairs

Recording a tax lien on manufactured housing, 32.015

Department of Licensing and Regulation

Tax consultants, see art. 8886, V.A.C.S.

Disabled persons

Disabled veterans' exemption, 11.22
Const. art. VIII, 2
Installment payments, 31.031
Partial ownership of property, 11.41
Residence homestead exemption, 11.13 and Const. art. VIII, 1-b
Tax deferral affidavit, 33.06

Discounts

Adoption of payment option, 31.05
Authorization, Const. art. VIII, 20
Explanation on tax bill, 31.01

Dredge disposal sites

Exemptions, this index

Drilling rigs, stored

Exemptions, this index

Economic development

Texas Economic Development Act, ch. 313

Education

Schools and school districts, this index

Educational research organization

Exemptions, this index

Effective tax rate

Calculation, 26.04 and Const. art. VIII, 21
Criminal justice mandate, 26.044
Defined, 26.04 and 26.012
Indigent health care, this index
Mass transit sales and use tax, 26.043
Notice of appraised value, 25.19 and Const. art. VIII, 21
Notice of public hearing on tax increase, 26.06 and Rule 9.17
Notice of tax increase, Const. art. VIII, 21
Property under protest, 26.01
Publication of rate calculation, 26.04
Rollback election to limit dedication of funds for junior college, 26.085
Rollback election to limit school tax rate, 26.08
Rollback election to reduce tax rate, 26.07
Rollback tax rate relief for pollution control, 26.045
Rollback tax rate defined, 26.04
Sales tax, 26.041
Schools and school districts, this index
Tax increase, 26.06 and Rule 9.17

Elderly persons

Birthday at age 65, 11.42
Charitable organization exemption, 11.18
Deferral of delinquent taxes, 33.06
Immediate qualification for home exemptions, 11.42
Installment payment of taxes, 31.031
Limitation on school taxes, 11.26 and Const. art. VIII, 1-b
Partial ownership of home, 11.41
Residence homestead exemption, 11.13 and Const. art. VIII, 1-b
Surviving spouse, exemptions, 11.13
Surviving spouse, tax limitation for, 11.26 and Const. art. VIII, 1-b
Tax deferral affidavit, 33.06
Tax freeze, see limitation on school taxes above
Transfer of school tax limitation to another home, 11.26 and Const. art. VIII, 1-b

Elections

Consolidation of assessing and collecting, 6.26
Exemptions, adoption by vote of electorate, 11.13

Electronic communications

Written agreement, 1.085

Emergency services districts

Authorization, Const. art. III, 48-e

Equalization

Appraisal districts, appraisal review board, this index
Equality and uniformity, Const. art. VIII, 1
Judicial review, this index
Requirement, Const. art. VIII, 18

Exemptions

Absolute exemption lists, Rule 9.3011
Ambulatory health care centers, 11.183
Applications Action on applications, 11.45
Confidential information items, 11.48
Deadline for filing, 11.43
Late application for charitable organization, 11.435
Late application for residence homestead, 11.431
Late application for religious organization, 11.433
Late application for private schools, 11.434
Late application for veterans' organizations, 11.438
Model application forms, 11.43 and Rule 9.415
No application required, 11.43
Overlapping properties in more than one appraisal district, 6.025
Appraisal records, 25.02
Archaeological sites, 11.24
Automobiles leased for personal use, 11.252
Biomedical research corporations, 11.18 and Rule 9.401
Brush control initiatives, 11.32
Buffalo, cattalo and bison, 11.23
Calculation of tax, 26.09
Cemeteries, 11.17, Rule 9.415 and Const. art. VIII, 2
Charitable organizations, 11.18, Rule 9.415 and Const. art. VIII, 2
Charitable organization for low income housing, 11.181, 11.182, 11.1825, 11.1826 and Rule 9.415
Charitable organization for primarily charity, 11.184 and Rule 9.415
Charter conflict, 11.424
Chilled water and steam and health facilities, 11.11
Colonias, 11.184
Community housing development, 11.182 and 11.436
Confidential information on applications, 11.48
Community service clubs, 11.23 and Rule 9.415
Congress of Parents and Teachers, 11.23 and Rule 9.415
Cotton stored in warehouse, 11.437 and Rule 9.415
County fair association, 11.23
Desalination initiatives, 11.32
Disabled veterans, 11.22, 11,439, Rule 9.415 and Const. art. VIII, 2
Dredge disposal site, 11.29 and Rule 9.415
Educational research organization, 11.23 and Rule 9.415
Erroneous grant of exemption, 11.43 and 33.01
Exempt property subject to contract of sale, 25.13
Family supplies, 11.15 and Const. art. VIII, 1
Farm products, 11.16 and Const. art. VIII, 19
Federal law, 11.12
Federation of Women's Clubs, 11.23 and Rule 9.415
Foreign trade zone, 25.07
Freeport property Goods exempt, 11.251, 11.439 and Rule 9.415
Petroleum products defined, Rule 9.4201
Freeze on school taxes for elderly persons, elderly persons, this index
Green coffee and raw cocoa in Harris County, 11.33
Higher education, property held for benefit, 11.11
Historic sites, 11.24, Rule 9.415 and Const. art. VIII, 1-f
Hospital, charity, 11.1801
Household goods, Const. art. VIII, 1
Housing, low and/or moderate income, 11.18, 11.181, 11.182
Immediate qualification, 11.42
Implements of farming and ranching, 11.161 and Const. art. VIII, 19a
Judicial review, this index
Leased automobiles for personal use, 11.252
Loss of exemption during year, 25.16
Marine cargo containers, 11.25
Medical center development, 11.23 and Rule 9.415
Mineral interest under $500, 11.146
Natural history, Const. art. VIII, 1-f
Nature Conservancy of Texas, 11.23 and Rule 9.415
Nonprofit water supply or wastewater service corporation, 11.30 and Rule 9.415
Notice of application requirements, 11.44 and Rule 9.3034
Notifying appraisal office of optional exemptions, 6.08
Offshore drilling rigs, stored, 11.271 and Rule 9.415
Partial exemption lists, 11.46 and Rule 9.3010
Partial ownership of property, 11.41
Personal property not used for income, 11.14 and Const. art. VIII, 1
Personal property under $500, 11.145
Pollution control property, 11.31
Possessory interests in exempt property, 25.07
Primarily charitable organization, 11.184
Private enterprise demonstration associations, 11.23 and Rule 9.415
Private schools, 11.21, Rule 9.415 and Const. art. VIII, 2
Proration of tax For community housing development, 26.111
For loss of exemption, 26.10
For senior citizen homestead exemption, 26.10 and 26.112
For total exemption of property acquired during the year, 26.112 and 26.113
Public property, 11.11 and Const. art. XI, 9
Public housing for indigents, 11.111
Qualification date, 11.42
Raw cocoa and green tea in Harris County, 11.33
Religious organizations, 11.20, Rule 9.415 and Const. art. VIII, 2
Religious property leased as school, 11.20 and Const. Art. VIII, 2
Religious use of state or taxing unit property by lease, 11.20
Rendition of property losing exemption, 22.02.
Residence homestead General, 11.13, Rule 9.415 and Const. art. VIII, 1-b
Mail survey, 11.47
Manufactured housing, 11.432
Overlapping in more than one appraisal district, 6.025
Disabled or senior citizen school tax ceiling, 11.26
Disabled or senior citizen taxing ceiling option by county, city or junior college district, 11.261 and Const. art. VIII, 1-b (h)
Late application, 11.431
Transfer of school tax ceiling to another home, 11.26 and Const. art. VIII, 1-b
Schools, private, 11.21, Rule 9.415 and Const. art. VIII, 2
Solar energy device, 11.27, Rule 9.415 and Const. art. VIII, 2
Surviving spouse, elderly persons, 11.26
Tax bill, 31.01
Television station, 11.18
Theater schools, 11.23 and Rule 9.415
Timber equipment, 11.161
Timber products, 11.16
Transitional housing for indigent persons, 11.111 and Rule 9.403
Veterans' organizations, 11.23, 11.438 and Const. art. VIII, 2
Water conservation initiatives, 11.32 and Const. art. VIII, 1-m
Wind-powered energy device, 11.27, Rule 9.415 and Const. art. VIII, 2
Youth spiritual, mental and physical development associations, 11.19, Rule 9.415 and Const. art. VIII, 2